Morocco Housing Tax 2026 (TH+TSC): Calculator, Online Payment

1. 4-step calculation method

1) Determine rental value (VL) from the commune cadastral grid. Example: 90 m² apartment in Casablanca Maarif = VL ≈ 72,000 MAD/year.

2) Apply 75% abatement for owner-occupied primary residence. Base after abatement = 72,000 × 25% = 18,000 MAD.

3) Calculate TH using progressive scale: 0% up to 5,000 MAD, 10% from 5,001 to 20,000, 20% from 20,001 to 40,000, 30% beyond. Example: 10% × (18,000-5,000) = 1,300 MAD.

4) Calculate TSC: 10.5% on VL after abatement in urban zones. Example: 10.5% × 18,000 = 1,890 MAD. Combined = 3,190 MAD/year.

Paying TH/TSC? Compare your home insurance at the same time

Check whether your annual premium has not increased. 4 insurers compared in 2 min — average savings: 30-40% on the premium.

Compare home insurance100% free · 2 minutes · no commitment

2. 2026 exemptions

First-time buyers for 5 years from completion, Damane Iskan social housing, owners over 75 with modest income, places of worship, industrial buildings (subject only to professional tax).

3. Payment and deadlines

Tax notice sent in April, payment before September 30. Channels: DGI agency, tax.gov.ma portal, online banking, Jibi counter. 10% penalty + 0.5%/month surcharge if late.

4. FAQ

Q.When is the deadline to pay housing tax in Morocco for 2026?

Tax notice is sent in April, payment must be made before September 30, 2026. Beyond that: 10% penalty + 0.5% monthly surcharge. Pay via tax.gov.ma, DGI agency, online banking or Jibi counter.

Q.How do I pay housing tax online in Morocco?

Connect to www.tax.gov.ma with your tax ID (IF), retrieve your e-tax notice, choose payment method (CMI bank card, direct debit, transfer). Official receipt downloadable immediately. Also possible via major bank apps.

Q.How much is housing tax per city in Morocco?

Depends on cadastral rental value. Rough figures for a 90 m² apartment as primary residence: Casablanca Maarif 1,800-3,200 MAD, Rabat Agdal 2,200-3,800, Marrakech Guéliz 1,400-2,400, Tangier Iberia 1,200-2,100, Fes New City 800-1,600, Agadir 900-1,800. TSC adds on top (10.5% urban).

Q.What are the TH/TSC exemptions in 2026?

Several cases: first-time buyers for 5 years, Damane Iskan social housing, owners over 75 with modest income, places of worship, industrial buildings, sole primary residence with VL ≤ 5,000 MAD/year.

Q.Does a tenant pay housing tax in Morocco?

Yes, by default the occupying tenant is liable for TH and TSC. The lease may include a reverse clause (rare). Without it, legal rule applies: tax due from occupant on January 1.

Q.How do I contest an excessive housing tax?

6-month deadline from notice receipt. Step 1: ask the communal receiver for the cadastral grid applied. Step 2: file written claim (registered letter) with proof. Step 3: if rejected, appeal to administrative tribunal within 60 days.

Q.Difference between housing tax and communal services tax?

TH is progressive (0% up to 5,000 MAD, 10% to 20,000, 20% to 40,000, 30% beyond) with 75% primary-residence abatement. TSC is flat 10.5% urban or 6.5% peripheral on same VL after abatement. Both on the same notice.

Q.How is cadastral rental value calculated?

VL is the theoretical annual rent, set by the commune via a local cadastral grid considering: built surface, land, floors, elevator, parking, build quality, street ranking. 10-year revision under Law 47-06.

Q.What happens if I don't pay housing tax?

Step 1: 10% penalty + 0.5%/month after Sept 30. Step 2: payment order after 30 days. Step 3: third-party notice (bank or salary attachment) after 90 days. Step 4: real estate seizure as last resort. Settlement always possible via installment plan.

Q.Does housing tax apply to non-resident Moroccans (MRE)?

Yes, MREs are liable for TH/TSC on properties located in Morocco. Specific: no 75% primary-residence abatement since they don't occupy as primary — TH applies to 100% of VL. Online payment via tax.gov.ma from abroad or by appointing a relative.